I need help finding the free cash flow

Exercise 17-7 are 31 2017 2016 Cash $10,000 23,600 25,600 70,000 Accounts receivable 20,800 19,800 70,000 (15,300) Accumulated depreciation-buildings (10,900) Total $109,900 $118,300 Accounts payable Common stock Retained earnings $12,100 $27,800 71,000 19,500 $109,900 118,300 74,900 22,900 Total 1. Net income was $22,600. Dividends declared and paid were $19,200. 2. No noncash investing and financing activities occurred during 2017 3. The land was sold for cash of $4,500 888 a 80 7 9 2 3